Moore Park Gardens v Chief Commissioner of State Revenue [2004] NSWSC 417

New South Wales Supreme Court

CITATION : Moore Park Gardens v Chief Commissioner of State Revenue [2004] NSWSC 417 HEARING DATE(S) : 12/05/04 JUDGMENT DATE : 19 May 2004

JUDGMENT OF : Gzell J DECISION : Assessments confirmed. Plaintiff's amended summons for review dismissed with costs.

CATCHWORDS : TAXES AND DUTIES - Pay-roll tax - Whether a common law employer acting as agent is an employment agent within the Pay-roll Tax Act 1971, s 3C(2) - Whether later ratification can create a retrospective employment agency agreement - Whether the exemptions in s 3C(4) are dependent upon s 3C(2) being operative - Whether the declaration required under s 3C(4)(c) can be given after the event - Whether the decision maker had the requisite employment grade under the delegation of the Chief Commissioner - Whether penalty tax and interest should be further remitted Taxation Administration Act 1996 Public Sector Employment and Management Act 2002 LEGISLATION CITED : Pay-roll Tax Act 1971 State Revenue Legislation (Miscellaneous Amendments) Bill 1998 State Revenue Legislation Further Amendment Act 1999 State Revenue Legislation Amendment Act 2001 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue 2003 ATC 5063 Steel City Wholesale Pty Ltd v Federal Commissioner of Taxation (2003) 52 ATR 747 MLC Investments Ltd v Federal Commissioner of Taxation 2003 ATC 5 Public Sector Employment and Management Act 2002 CASES CITED : Keighley, Maxsted & Co v Durant [1901] AC 240 at 246, Davison v Vickery's Motors Ltd (in liq) (1925) 37 CLR 1 Wilson v Tumman and Fretson (1843) 6 Man & G 236 Bolton Partners v Lambert (1889) 41 Ch D 295 Crowder v McAlister (1909) St R Qd 203 Bowsted & Reynolds On Agency, 17th ed, Sweet & Maxwell, London, 2001 PARTIES : Moore Park Gardens Management Pty Ltd - Plaintiff Chief Commissioner of State Revenue - Defendant FILE NUMBER(S) : SC 2758/03 COUNSEL : Mr D K L Raphael - Plaintiff Mr R L Hamilton - Defendant SOLICITORS : Hargreaves Solicitors I V Knight Crown Solicitor